June 17, 2025

Webcast Replay

1.2 CPE

Internal Controls Over Compliance – Understanding and Auditing Internal Controls in a Single Audit

June 17, 2025
Webcast Replay
1.2 CPE

Internal Controls Over Compliance – Understanding and Auditing Internal Controls in a Single Audit

  • View Bio

    Instructor

    Krista
    Edoff

    View Bio

    Krista Edoff

    Bio

    Krista Edoff

    Director

    Summary

    Over 20 years experience serving local governments with attest and consulting services.

    Experience

    CLA (CliftonLarsonAllen) Director

    January 2023 - Present (2 years 1 month)

    National Assurance Technical Group Director for state and local governments.

    Cherry Bekaert LLP

    20 years 1 month Partner

    November 2012 - January 2022 (9 years 3 months)

    Practice development and management of 15,000 audit hours primarily in the industries of local government, HUD, and non-profit.

    Audit Senior Manager

    January 2002 - October 2012 (10 years 10 months)

    Dixon Hughes PLLC

    Staff Accountant June 2001 - October 2001 (5 months)

    staff accountant with Pratt-Thomas Gumb & Company prior to merger with Dixon Hughes

    Valiente Hernandez

    Staff Accountant January 2001 - April 2001 (4 months)

    Education

    Florida State University - College of Business

    MAcc, Accounting · (2000 - 2001)

    Florida State University - College of Business

    BS, Accounting · (1998 - 2000)

    Tallahassee State College

    AA, General · (1996 - 1998)

This course provides an in-depth exploration of internal control over compliance as it pertains to Single Audits under Uniform Guidance. Participants will gain an understanding of how compliance-related controls differ from financial reporting controls, learn how to identify and test internal controls, and ensure alignment with the applicable frameworks such as the GAO Green Book and OMB Compliance Supplement. Emphasis is placed on an auditor’s responsibilities, testing techniques, and evaluation of control effectiveness to mitigate risks of material noncompliance.

Learning Objectives

Upon completion of this course, participants will be able to:

  1. Recognize key internal controls over compliance and differentiate them from financial reporting controls.
  2. Understand the auditor’s responsibilities in auditing internal controls over compliance under Uniform Guidance.
  3. Identify and test the design and effectiveness of internal controls to prevent deficiencies in peer or quality reviews.
  4. Apply appropriate sampling methods and evaluate internal control testing results.
  5. Navigate compliance-related resources, including the GAO Green Book and OMB Compliance Supplement, to support audit planning and execution.

Major Topics

  • Definition and purpose of internal control over compliance
  • Differentiation between internal controls over compliance and financial reporting
  • Requirements of the Uniform Guidance (2 CFR §200.303, §200.514)
  • Overview of the GAO Green Book and OMB Compliance Supplement
  • Components of internal control (Control Environment, Risk Assessment, Control Activities, Information & Communication, Monitoring)
  • Process vs. control and control objectives
  • Auditor responsibilities including tests of design and effectiveness
  • Sampling techniques for internal control testing
  • Documentation and evaluation of internal control walkthroughs
  • Evaluating deviations and their impact on compliance
  • Practical examples distinguishing financial controls from compliance controls

CPE Credits Available

1.2 CPE
1.2
Auditing (Governmental)

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Government
  • Accounting & Auditing: Government

Provider

*Maryland

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    $ 65 65
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